Please choose between the following three options for navigation.
Learn how commodity prices factor into impairment assessments and the calculations of possible impairments.
Get your downloadable electronic copy.
In the mining industry, a decline in commodity prices is one of the numerous factors to be considered when assessing indicators of potential impairment and when performing an impairment test. To better understand how commodity prices influence impairment assessments, check out Viewpoints: Applying IFRS in the Mining Industry — Commodity Prices and Impairment.
Developed by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada, this document addresses topics such as:
It’s said that a crisis brings out the best in people and, in most cases, that’s true. But there is a dark side to tough times, as fraudsters prey on people who are uncertain and looking for easy answers.
March 18, 2020
The federal government’s actions and fiscal support to address the widespread and devastating economic fallout of the COVID-19 pandemic are welcomed by Chartered Professional Accountants of Canada (CPA Canada).
Listen to this special edition Practitioner’s Pulse webinar where we answer some frequently asked questions around practice management issues and some key financial reporting and auditing implications of COVID-19.